PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut
Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain
PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued
As of December 31, 2013 and for the Year Then Ended
Expressed in Rupiah, Unless Otherwise Stated
55
15. GOODWILL
15. GOODWILL
Akun ini merupakan selisih lebih antara nilai perolehan dan nilai wajar aset bersih Entitas Anak yang dapat
diidentifikasi. Berdasarkan PSAK 19 Revisi 2009, sejak 1 Januari 2011 goodwill tidak diamortisasi tetapi di nilai
kembali setiap akhir tahun. Berdasarkan penelaahan manajemen, penurunan nilai goodwill 2013 dan 2012
masing-masing sebesar Rp 27.213.029.266.
This account is the excess of acquisition cost over the net assets at fair value of the Subsidiaries which could be
identified. Based on PSAK 19 Revised 2009, since January 1, 2011, goodwill is not amortized but it is
revalued every end of the year.
Based
on managements evaluation of goodwill impairment in 2013 and 2012
amounting to IDR 27,213,029,266, respectively.
2013 2012
Saldo awal 54.028.014.346
81.241.043.611
Beginning
Penurunan nilai 27.213.029.266
27.213.029.266
Impairment value
Saldo Akhir 26.814.985.080
54.028.014.346
Ending
Rincian goodwill yang berasal dari Entitas Anak sebagai berikut: 2013
2012 Bittlestone
11.523.569.633 34.570.708.898
Bittlestone
RPE 7.366.793.471
10.313.510.862
RPE
BRK 7.924.621.976
9.143.794.586
BRK
Saldo Akhir 26.814.985.080
54.028.014.346
Ending Details of goodwill from Subsidiaries are as follows:
16. ASET LAIN-LAIN
16. OTHER ASSETS
2013 2012
Peralatan produksi dan driling 4.645.197.549
2.428.219.347
Driling dan production tools
Biaya yang ditangguhkan 2.522.930.967
2.124.658.458
Deferred charges
Biaya restorasi site 891.905.697
707.582.910
Site restoration cost
Uang jaminan 843.669.243
698.248.214
Security deposits
Lain-lain 625.000.000
629.991
Others
Jumlah 9.528.703.456
5.959.338.920
Total
PT BINTANG MITRA SEMESTARAYA Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Lanjutan
Tanggal 31 Desember 2013 dan untuk Tahun yang Berakhir Pada Tanggal Tersebut
Disajikan Dalam Rupiah, Kecuali Dinyatakan Lain
PT BINTANG MITRA SEMESTARAYA Tbk AND SUBSIDIARIES
NOTES TO CONSOLIDATED F INANCIAL STATEMENTS Continued
As of December 31, 2013 and for the Year Then Ended
Expressed in Rupiah, Unless Otherwise Stated
56
17. UTANG JANGKA PENDEK
17. SHORT-TERM LOANS
2013 2012
Utang Bank
Bank Loan
Pihak ketiga
Third party
Rupiah
Rupiah
PT Bank Victoria International Tbk 67.619.490.232
47.889.559.942
PT Bank Victoria International Tbk
PT Bank Capital Indonesia Tbk 34.932.538.525
19.902.444.257
PT Bank Capital Indonesia Tbk
Jumlah 102.552.028.757
67.792.004.199
Total
Anjak Piutang
Factoring
Pihak Ketiga
Third Party
Rupiah
Rupiah
PT Emperor Finance Indonesia 92.900.000.000
25.000.000.000
PT Emperor Finance Indonesia
Jumlah 92.900.000.000
25.000.000.000
Total
Jumlah Utang Jangka Pendek 195.452.028.757
92.792.004.199
Total Short-Terms Loans
PT Bank Victoria International Tbk
PT Bank Victoria International Tbk
Pada tanggal 6 Juni 2012, Perusahaan memperoleh fasilitas Kredit Modal Kerja berupa Pinjaman Rekening
Koran cerukan PRK dari PT Bank Victoria International Tbk, Bank Victoria berjumlah maksimum
Rp 25.000.000.000. Fasilitas ini dikenakan bunga sebesar 10 per tahun. Jangka waktu fasilitas ini satu tahun dari
tanggal penandatanganan. Fasilitas pinjaman ini telah diperpanjang sampai dengan tanggal 11 Juni 2014.
Jaminan atas fasilitas ini berupa piutang usaha Catatan 6.
On June 6, 2012, the Company obtained working capital Loan facility in the form of overdraft facility from PT Bank
Victoria International Tbk, Bank Victoria with maximum value IDR 25,000,000,000. This facility bears interest rate
at 10 per annum. The term of facility is one year after the signing date. This facility has been extended to June 11,
2014. The trade of receivable is used as the collateral for this facility Note 6.
Pada tanggal 21 Mei 2007, RPE Entitas Anak memperoleh fasilitas Kredit Modal Kerja berupa Pinjaman
Rekening Koran cerukan PRK dan Demand Loan DL dari Bank Victoria masing-masing berjumlah maksimum
Rp 10.000.000.000 dan Rp 25.000.000.000. Plafond fasilitas pinjaman PRK dan Dl mengalami perubahan,
terakhir berdasarkan perjanjian kredit tanggal 24 Oktober 2012 menjadi masing-masing sebesar Rp 20.000.000.000
dan Rp 40.000.000.000 dan telah jatuh tempo tanggal 21 Mei 2013. Pada tanggal 31 Desember 2013 dan 2012,
tingkat bunga atas fasilitas ini sebesar 12 per tahun.
On May 21, 2007, RPE a Subsidiary has obtained credit facilities for Working Capital from Bank Victoria for
Overdraft facilities PRK and Demand Loan DL with maximum facility amounted to IDR 10,000,000,000 and
IDR 25,000,000,000, respectively. These PRK and DL plafond facilities has been changed, the latest based on
credit agreement dated October 24, 2012 to IDR 20,000,000,000 and IDR 40,000,000,000, respectively and
has been due on May 21, 2013. As of December 31, 2013 and 2012, it has an annual interest rate of 12 per annum.
Fasilitas pinjaman tersebut dijamin dengan: a. Gadai atas rekening penampungan RPE.
b. Jaminan pribadi dari Welly Thomas. c. TAC-Tanjung Miring Timur dan TAC-Kruh
d.
Negative pledge
atas aset RPE e. Jaminan perusahaan dari BRK
These loan facilities are secured with: a. Escrow account of the RPE.
b. Personal guarantee from WellyThomas. c. TAC-Tanjung Miring Timur and TAC-Kruh
d. Negative pledge on RPE assets e. Corporate Guarantee from BRK
